TAX COMPLIANCE AND REENGINEERING FACTORS IN NIGERIA: A CONCEPTUAL REVIEW

Abstract

On the basis of conceptual perspective about contemporary compliance factors from empirical evidence; the study examined the paradoxical relationship that exists between tax compliance and tax output based on government statutory duty of providing public goods. In order to achieve the objective, studies were reviewed base on articulated phrasal verbs that captured tax compliance, evidence-based, principle-based and goal-based as key words. Textual or content analysis was applied on the studies to ascertain the level of government involvement in giving back to taxpayers, the physical evidence of tax revenue as dividends. The study concluded that principle-based compliance is rule-based tax compliance instrument that need to be widened on the basis of evidence based compliance factor and goal-oriented tax factor to win the minds of contemporary taxpayers. Finally, the study recommends among others, an empirical study to be carried out in order to come up with empirical conclusions that tax compliance will be increased if government will be practical in the application of tax proceeds.